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Oregon
Oregon State Income taxes can be prepared and e-filed with Federal Income Tax returns for the Individuals
using Tax2efile. A resident, who lived in Oregon during the entire taxable year and spent a total 200 days
or more during the taxable year must file a return, if they had $1 or more of Oregon earned income withheld
for state taxes from their wages and they want to claim a refund. Filers must have their W-2 form in order
to file their individual income taxes with the state of Oregon. Individuals are considered full year
residents if they listed Oregon as their permanent place of residency and are required to file Form OR-40 on
or before April 15th of the year following the tax year. Individuals remain full year residents of Oregon if
they move from the state and return after a short absence. However, if April 15th falls on a Saturday,
Sunday, or legal holiday, the due date is moved to the next business day.
PART-YEAR RESIDENT:
A resident or former resident of the state of Oregon is an individual who changed their residency to/from
Oregon during the taxable year this individual must then file state taxes with form OR-40-P. Regardless if
the individual is a resident or a non-resident as long as the individual has earned income from Oregon
sources during the year while they were a resident or non-resident. Moreover, a part-year resident’s income
during their period of residency and their source income during that period of residency are subjected to
Oregon state income tax. Some individuals may also qualify as part-year residents if either they or their
spouse qualifies as a part-year resident, or they are living in a foreign county and qualify as a part-year
resident.
NON-RESIDENT:
A non-resident is an individual who has worked in Oregon and holds their permanent home, abode, or dwelling
outside the state of Oregon all year. Non-resident of Oregon must file Form OR-40-N with the state of Oregon
if they have taxable income earned from the state and fit any of the following:
- Is a non-resident.
- Is a special-case Oregon resident.
- Filing jointly and either their spouse or them (or both) is a non-resident.
- Meets the military personnel non-resident requirements.
- Is qualified as an Oregon resident living in a foreign country for the entire year.
- Earned wages in Oregon, sold a property in Oregon, or had other Oregon source income.
SPECIAL CASE:
In some cases when a filer can be a Oregon resident and meets all the following conditions, they may still be
considered as a non-resident for tax purposes: if they maintain a permanent home outside Oregon for the
entire year or didn’t keep a home in Oregon during any part of the year or spent less than 31 days in Oregon
during that financial year.